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Confirmation of donation

Expenditure to promote tax-deferred purposes within the meaning of Section 52-54 of the Tax Code (AO) may be deducted from the donor, taking into account certain maximum rates in the context of income taxation. For this purpose, a confirmation of donation (previously a donation certificate) must be submitted to the competent body.

The tax-deferred grants include donations and, under certain conditions, membership fees, including levies and admission fees.

Donations are voluntary cash or in kind services that are provided without legal obligation and which do not constitute remuneration for consideration. The tax-deferred grants do not include services or the provision of uses. Free work for an association or the free provision of rooms or vehicles are not donations.

Tax-deferred purposes are:

  • charitable purposes (Section 52 AO)
  • charitable purposes (Section 53 AO)
  • ecclesiastical purposes (Section 54 AO).

Charitable purposes include:

  • the promotion of science and research, education, art and culture, religion, international understanding, development aid, environmental, landscape and monument protection, the idea of homeland,
  • the promotion of youth welfare, care for the elderly, public health, welfare and sport; Chess is considered a sport,
  • the general promotion of democratic state affairs in the Federal Republic of Germany,
  • the promotion of animal husbandry, plant breeding, small gardening, traditional customs including carnival, carnival and carnival, support for soldiers and reservists, amateur sparks, model flying and dog sports.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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